Norway tourist tax 2027: which municipalities?

The rule: 3% excluding VAT, municipality by municipality

The Norwegian law on the visitor contribution came into force on 1 July 2026. It sets a single rate: 3% of the price of the night, calculated excluding VAT (§ 2-3). A municipality cannot lower this rate in low season, nor raise it. Its only room for manoeuvre covers the months of application (§ 2-1(3)) and the adoption of its own local by-law.

No night is taxed yet. For a municipality to collect, three successive steps are needed: submit a plan for using the revenue, obtain the ministry’s approval of that plan before the tax takes effect (§ 2-2), then adopt the local by-law. A municipality that has not completed these steps collects nothing, whatever its intentions.

Source: Lovdata, Act no. 104 of 20 June 2025 on the visitor contribution, checked on 5 November 2026.

Two points about the text. First, the geographic scope is wide: the contribution applies to the whole municipality that has adopted it, not to a district or a zone. Second, the law targets commercial overnight stays, but it includes private rentals when they are not a professional activity, provided the stay lasts fewer than 30 nights and the guest is present between midnight and 06:00.

Two elements remain outside our verified sources. A national implementing regulation, which the press dates to 22 May 2026 (vedtatt 22 mai 2026, not verified against the official text), sets out the detailed rules. In addition, on 3 June 2026 the Storting rejected a proposal to abolish the contribution and another to replace it with a fixed amount (vote not verified against the text; the figures are not repeated here).

Which municipalities? The position as of 5 November 2026

Three municipalities had their plan approved on 28 October 2026, according to communiqués relayed by the Norwegian news agency NTB: Tromsø, Vågan in the Lofoten, and Stranda, which includes Geiranger. Other files are under review. The table below includes only sourced statuses. It is not exhaustive: not every municipality publishes its decision online, and the ministry’s official list could not be consulted.

Source: NTB, communiqués from Stranda and Vågan of 28 October 2026; Tromsø plan; Bodø kommune; Bergen kommune; checked on 5 November 2026.

One inconsistency to flag: Vågan appears both as an approved municipality and in the joint plan of six Lofoten municipalities, which is still under review. We flag it without resolving it. For Oslo, Ålesund, Stavanger or Flåm, we found no visitor contribution project on overnight stays. This absence guarantees nothing: it only reflects our sources.

Tromsø: a detailed plan, approved on 28 October 2026

Tromsø, 1.3 million commercial overnight stays

1.3M overnight stays in 2025 +10% year on year Approved 28 October 2026 2.9M airport arrivals

Tromsø’s plan, adopted by the city council on 24 June 2026 and sent to the ministry, puts figures on the phenomenon: 1.3 million commercial overnight stays in 2025, up 10%, and 3,915 Airbnb listings recorded in December 2025, 24% more. According to the same plan, the city receives 12,000 to 16,000 visitors a day in winter. The contribution would be annual, and its revenue would go to a separate fund. Plan for introducing the visitor contribution, Tromsø kommune (checked on 5 November 2026).

Highlights of the plan

• Collection all year round, not only in high season: the plan provides for it in section 7.
• A dedicated fund, under the principle of « additional effect » (tilleggseffekt): the revenue must finance what is added to the existing offer.
• An inter-municipal model not yet decided: the plan does not settle joint management with neighbouring municipalities.

Pixidia advice: if you book in Tromsø for January or February 2027, ask your host whether the amount will appear on your invoice and whether nights booked before 1 January 2027 are affected. The answer depends on the municipality and its by-law.

An excursion does not count toward the contribution: it is charged on the price of the night, not on the tour. If you spend a few days in Tromsø this winter, check the amount on your accommodation. For a northern lights trip during that stay, the card below gives the price we checked and the open dates. The outing lasts between six and ten hours.

Northern Lights Adventure★ 5.05 · 239 reviewsPartner link Price checked on 5 November 2026: €511.92 for 2 adults (€255.96 per person), available 14 days out of 30 between 6 November and 5 December 2026€255.96 per personPrice checked on 5 November 2026: €511.92 for 2 adults, available 14 days out of 30 between 6 November and 5 December 2026

See dates

Vågan and the Lofoten: one approval, a joint plan still under review

Vågan, approved, with a 3% rate in its draft

3% (draft) Targeted for 1 January 2027 Lofoten

Vågan had its plan approved on 28 October 2026. Its draft local by-law states « 3% » of the amount excluding VAT, refers to the rate in the law, and provides for application to stays from 1 January 2027, for existing bookings as well as new ones. The date of adoption is still blank in the draft. The joint plan of the six Lofoten municipalities is still under review.

What to know about the Lofoten

• The 3% rate appears in a draft, not in an adopted by-law.
• Bookings made before 1 January 2027 are covered by the draft, subject to final adoption.
• A rorbu (a rented fisherman’s cabin): in our reading, it falls under « other commercial accommodation » (§ 2-1(4)), to be confirmed with the municipality.

Beware of namesakes: Vang kommune, another municipality whose agenda covers the same subject, must not be confused with Vågan. The outcome of that vote is not known.

Bodø, Lyngen, Karlsøy, Vega: what is under review

Among the files under review, Bodø is the one that publishes its own figure. Its hearing letter provides for a 3% contribution from 1 April to 30 September, with a plan applicable from 1 January 2027. This shows the room municipalities have: the rate stays the same, but the period of application changes. The consultation closed on 24 or 26 August 2026: the hearing letter sets the deadline at 24 August, while the draft plan for using the revenue gives 26 August, a date we read only in a search extract that we did not open.

Lyngen, Karlsøy and Vega are under review according to the NTB list of 28 October 2026. We did not find their rate. A secondary source, Travelermag, says a plan was submitted in September for Lyngen and Karlsøy: we do not rely on it as evidence, since we have not read an official document.

Bergen and Stranda: two different situations

Bergen, a timetable for 2027

Bergen has not yet submitted a plan for approval. The city held a public exchange on 25 September 2026, received written submissions until 9 October 2026, and is aiming for an introduction during 2027. The rate for cruises has not been set. To plan the rest of your stay in the region, our guide Norway 2026: fjords, Lofoten and northern lights covers the main routes.

Pixidia advice: for Bergen, do not rely on any figure until the city has published its by-law. The consultation dates are known; the rate is not.

Stranda had its plan approved on 28 October 2026. Geiranger, whose traffic is at the heart of the municipality’s communiqué, lies within its territory. The communiqué gives no local rate, so we state none. Only Stranda’s local by-law, once published, will show the amount that applies.

What it costs: the 3% calculation

The rate applies to the price of the night excluding VAT. The calculation is therefore simple: 3% of the pre-VAT price of each night, multiplied by the number of nights. The table below applies this calculation at three price levels. It uses no municipal figure.

Source of the rate: Lovdata, § 2-3, checked on 5 November 2026. Pixidia calculation, for illustration only; the prices are not quoted rates.

The contribution is therefore not a fixed amount per person. It follows the price of the accommodation, so it weighs more on a luxury hotel than on a simple room. To compare with our guides on European tourist taxes, the Barcelona tourist tax and the one in Majorca both set an amount per night. Norway applies a percentage. For day-trippers and other European cases, see the European tourist tax comparison.

Booked in 2026, stay in 2027: what the law says

The contribution arises at the start of the stay (§ 2-1(5)). A stay booked in 2026 but starting after 1 January 2027 is therefore in principle covered, if the municipality has adopted its by-law. Vågan’s draft states this expressly. In our other sources, no municipality has said so in these terms.

There is no reason to pay a contribution for a stay in 2026. A host who added it now would be making a mistake. For a stay spanning 1 January 2027, the question to ask is simple: will the municipality apply the contribution to nights booked before that date?

Camping, boats, cruises: the special cases

Camping and private boats. Two secondary sources, AFAR and Travelermag, state that a traveller in a private motorhome, in a tent or on a private boat is exempt. The law itself does not mention camping. The status of a pitch rented at a commercial campsite has not been verified against the text: do not assume it is exempt, and ask the operator before you arrive.

Hotel boats. They are explicitly listed among the accommodation covered (§ 2-1(4)). A stay on a hotel boat is therefore within scope, subject to the other conditions.

Cruises. The law refers to a separate royal regulation (§ 3-1). A draft reported by the press provides for up to 100 kroner per passenger, per 24-hour period alongside the quay or per passenger disembarked. This amount has not been verified against the official text, and no firm date should be taken from it.

Svalbard. Longyearbyen falls under a separate text (§ 4-1). A proposal exists, but we could not verify its amount against the official text. Do not treat it as settled.

Depending on your travel profile

• Stay of fewer than 30 nights in a rental. This is the case the law covers. Ask for the amount before booking, then check the invoice. Who collects the tax? In our extracts, the law does not name the booking platforms. The draft by-law of Bodø entrusts calculation, collection and reporting to the « responsible persons » of the accommodation (reference to § 2-5 still to be checked). For a booking made through a platform, ask the municipality and your host: this point has not been verified against the text.
• Stay of 30 nights or more. It falls outside the scope, under the duration condition (§ 2-1(4)). A long stay in a rented home is therefore not concerned.
• Family or group travel. The text reasons in billed nights, not in numbers of travellers. The calculation is based on the price of the room or unit.
• Travelling by motorhome or tent. The exemption cited by secondary sources concerns personal equipment. Commercial pitches still need checking.
• Tight budget in 2027. The 3% rate is confirmed only by the draft for Vågan and the one for Bodø (1 April to 30 September). Elsewhere, ask your host for the amount in writing.

What other guides don’t tell you

Several articles and general answers mention a « maximum » rate or a reduction outside high season. Here are five points drawn from the text of the law and from official communiqués, checked on 5 November 2026.

• The rate is fixed and does not drop outside high season. The law sets 3% excluding VAT (§ 2-3) and leaves the municipality only the choice of months (§ 2-1(3)). An article from June 2025 mentions a reduction outside high season that does not appear in the law. Lovdata, Act no. 104 of 20 June 2025 (checked on 5 November 2026).
• The contribution covers the whole municipality, not zones. The scope is defined by the municipal territory (§ 2-1(2)). Lovdata (checked on 5 November 2026).
• The amount must appear separately on the invoice. The sales documentation must itemise the contribution (§ 2-1(6)). Lovdata (checked on 5 November 2026).
• No collection before the plan is approved. The plan must be approved before the tax takes effect (§ 2-2), and collection starts 1 January 2027 at the earliest, in approved municipalities. NTB, Stranda communiqué (checked on 5 November 2026).
• The guest’s presence counts. The contribution covers stays where the guest is present between midnight and 06:00, and that last fewer than 30 consecutive nights (§ 2-1(4)). Lovdata (checked on 5 November 2026).